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State and Local Tax
California Trust Tax Planning: What FTB Ruling 2026-01 Means for Out-of-State Trusts
New California FTB guidance may affect out-of-state trusts with California beneficiaries. Learn what FTB Ruling 2026-01 means and when a trust review may be appropriate.
Aug 174 min read
NYC Pied-à-Terre Tax Final Rules: What Property Owners Need to Know for 2026
The New York City Department of Finance has issued final rules for the new NYC pied-à-terre tax. Learn who may be affected, how primary residence status is determined, important appeal deadlines, and what property owners should do to prepare.
Jul 304 min read
Relocating to a Low-Tax State: How to Establish Tax Residency and Avoid Costly Audits
Relocating to a low-tax state can create substantial tax savings, but only when residency rules are properly followed. Learn how domicile, statutory residency tests, and state audits can impact high-net-worth individuals, business owners, and family offices.
Jun 114 min read
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